If you’ve recently bought, or are planning to buy, a boat, Off Highway Vehicle (OHV) or snow vehicle from someone other than a Massachusetts dealer, you have a few obligations to keep in mind.
Massachusetts General Laws requires the registration of any off-highway vehicle or snowmobile in accordance with the provisions of the law (G.L. c. 90B) before use. The Massachusetts Environmental Police’s Boat, OHV and Snowmobile Registration Bureau is responsible for the registration of both boats and vehicles. If a Massachusetts resident or a nonresident needs to register a snow mobile or other OHV vehicle they are required to show proof of payment of the Massachusetts sales/use tax as part of the application process.
Once you’ve purchased your boat, OHV or snow vehicle, you’ll need to file Form ST-6, using the Online ST-6 Application.
Before you file the Form ST-6, you’ll want to review the ST-6 Application Information page. This page will provide a list of helpful hints that’ll make filing the Form ST-6 easier.
The ST-6 Application also lets you pay your use tax, which you’re required to do by the 20th day of the month following the purchase, use, storage, or any other method of operating your boat, OHV or snow vehicle within Massachusetts.
The ST-6 Application information page will provide information about paying your use tax. There is also a Guide to Sales and Use Tax to help answer any questions you might have about paying use tax.
Generally an owner needs to present the following types of documentation as part of their application to the Boat, OHV and Snowmobile Registration Bureau:
- copy of bill of sale, and
- copy of Form ST-6 (Certificate of Payment of Sales or Use Tax), or
- copy of Form ST-6E (Claim for Exemption from Sales or Use Tax), or
- copy of the Massachusetts Certificate of Registration or Title from the Registry of Motor Vehicles if the vehicle is currently or was previously registered; or
- copy of a previously issued certificate of registration from The Executive Office of Energy and Environmental Affairs Office of Law Enforcement; Boat, Off-Highway Vehicle, and Snowmobile Registration Bureau.
Boats, Recreational & Snow Vehicle Resources
Boat Excise Information
Boat, OHV and Snowmobile Registration
Motor Vehicle Sales and Use Tax Information
Motor Vehicle Excise Information
Guide to Sales and Use Tax